https://www.taxtmi.com/caselaws?id=237262 The Tribunal ruled in favor of the appellant, a motorcycle manufacturer, in a case concerning duty payment on goods cleared in loose condition for re-packing. It held that duty under Section 4A did not apply to goods cleared in bulk for re-packing, contrary to the department's claims. The Tribunal emphasized that Section 4A applies to goods packaged for retail sale, not those cleared in loose condition. As a result, the duty demands and penalties imposed on the appellant were set aside. The Tribunal also found no justification for invoking the extended period or imposing penalties, as there was no intention to evade duty payment. en-us Thu, 29 Nov 2012 00:00:00 +0530 Mon, 23 Sep 2013 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237262 The Tribunal ruled in favor of the appellant, a motorcycle manufacturer, in a case concerning duty payment on goods cleared in loose condition for re-packing. It held that duty under Section 4A did not apply to goods cleared in bulk for re-packing, contrary to the department's claims. The Tribunal emphasized that Section 4A applies to goods packaged for retail sale, not those cleared in loose condition. As a result, the duty demands and penalties imposed on the appellant were set aside. The Tribunal also found no justification for invoking the extended period or imposing penalties, as there was no intention to evade duty payment. Case-Laws Central Excise Thu, 29 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237262